Tax burden borne by electricity and mining companies in Peru during 2010-2015 period

• Main Authors: Rafael Molina Llopis, Oscar Alfredo Díaz Becerra, Saba Cortez Diaz, Andrés Alfaro Esparza
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2018-12-01
• Series: Revista Contemporânea de Contabilidade
• Subjects: Tax burden; Effective Tax Rate; Electricity sector; Mining sector
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/58033

The main objective of the research is to quantify the tax burden borne by the electricity and mining companies operating in Peru during the 2010-2015 period, in order to assess the existence of differences between the two economic sectors analyzed. For this purpose, a description of the electricity and mining sectors is presented, as well as the evolution and influence that they exert in the economic growth of Peru. As an important element of the research, an analysis of the tax legal framework regulating the activities of the companies of the two sectors analyzed has been performed, in particular, with regard to Income Tax. The theoretical framework incorporates the main references related to the Effective Tax Rate (ETR), which is the indicator used in the research. The statistical analysis of the data reveals that, on average, the profits of the mining companies bear a tax burden higher than those of the electricity sector companies during the entire period under study.